Source: Taxation In Australia Journal Article
Published Date: 1 Oct 2020
This article discusses the latest ATO published guidance on the arm's length debt test and cross-border related-party interest-free loans.
More by James Nickless
Alternative Assets Insights: Australia’s new thin capitalisation regime
- Journal
28 Oct 2024
Alternative Assets Insights: New thin capitalisation regime
- Journal
26 Aug 2024
Alternative Assets Insights: Proposed new interest limitation regime
- Journal
01 May 2023
Alternative assets insights: PCG 2019/D3: A way forward on the ALDT
- Journal
01 Oct 2019
Alternative assets insights: Related party financing in the infrastructure sector
- Journal
01 Jul 2018
Related party financing
- Paper
26 Oct 2017
Transfer pricing and related party debt
- Presentation
26 Oct 2017
International tax developments
- Journal
01 Oct 2017
Alternative assets insights: Stapled groups and the new arm's length income rule
- Journal
01 Dec 2015
More by Edwin Baghdasarayan
Cross-border financing arrangements - The release of long-awaited consensus guidance
- Presentation
15 Sep 2020
Cross-border financing arrangements - The release of long-awaited consensus guidance
- Paper
15 Sep 2020
Cross-border financing arrangements - The release of long-awaited consensus guidance
- Audio
15 Sep 2020
Cross-border financing arrangements - The release of long-awaited consensus guidance
- Video
15 Sep 2020
Alternative assets insights: TA 2020/1: Intangible assets
- Journal
01 Apr 2020
Alternative assets insights: PCG 2019/D3: A way forward on the ALDT
- Journal
01 Oct 2019
Practical application of the diverted profits tax provisions
- Paper
19 Sep 2018
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags